Vert Ltd$.$ purchased a vehicle on $1$ January $20$X$8$ for $$70,000$ and began to use it immediately. The estimated physical life of the vehicle is $20$ years, but the estimated useful life to Vert is $10$ years. The vehicle has an estimated residual value of $$7,000.$ The vehicle is anticipated to be driven for $200,000$ kilometres, and was driven $43,000$ kilometres in $20$X$8$ and $49,000$ kilometres in $20$X$9.$

Required:

$1.$ Calculate depreciation expense for $20$X$8$ and $20$X$9$ using the straight$-$line method, units of production, and declining balance using a rate of $50\%.$

$2.$ Repeat requirement $1$ assuming that Vert decides that the useful life to Vert is $15$ years, after which the residual value will be $$7,600,$ and the total kilometres to be driven is now $300,000.$